REVENUE RULE 94-2

1994-1 C.B. 311, 1994-1 I.R.B. 8.

Internal Revenue Service
Revenue Ruling

LIMITED PARTNERSHIPS

Published: January 3, 1994

Section 7701.--Definitions, 26 CFR 301.7701-2: Associations.

Limited partnerships. A consolidation of all states whose versions of the Revised Uniform Limited Partnership Act (RULPA) the Service has determined correspond to the Uniform Limited Partnership Act (ULPA) for purposes of section 301.7701-2 of the regulations. Rev. Ruls. 93-2 and 93-45 superseded.

In Rev. Rul. 93-2, 1993-1 I.R.B. 8, as amplified by Rev. Rul. 93-45, 1993-24 I.R.B. 58, the Internal Revenue Service listed states that revised their limited partnership statutes following the promulgation of the Revised Uniform Limited Partnership Act (RULPA). The Service determined that the legislation enacted by those states corresponds to the Uniform Limited Partnership Act (ULPA) for purposes of s 301.7701-2 of the Procedure and Administration Regulations.

The following is an alphabetical consolidation of all the states whose versions of the RULPA have been determined by the Service to correspond to the ULPA as of January 3, 1994. No opinion is expressed as to whether a state's version of the RULPA corresponds to the ULPA for purposes of s 301.7701-2 if the statute has been amended after the effective date of the statute (or the effective date of the statute as amended) cited herein.

Alabama: Ala.Code sections 10-9A-1 through 10-9A-203 (Supp.1984) effective January 1, 1984.
Arizona: Ariz.Rev.Stat.Ann. sections 29-301 through 29-366 (West Supp.1983-84) effective July 24, 1982.
Arkansas: Ark.Stat.Ann. sections 65-501 through 65-566 (1980) effective July 1, 1979.
California: Cal.Corp.Code sections 15611 through 15723 (West Supp.1991), as amended through September 20, 1990, effective January 1, 1991.
Colorado: Colo.Rev.Stat. sections 7-62-101 through 7-62-1201 (Supp.1983) effective November 1, 1981.
Connecticut: Conn.Gen.Stat.Ann. sections 34-9 through 34-38q (West 1987 and Supp.1991), as amended, effective July 1, 1990.
Delaware: Del.Code Ann. tit. 6, chapter 17, sections 17-101 through 17-1109 (Supp.1990), as amended through August 1, 1990.
Florida: Fla.Stat.Ann. sections 620.101-620.186 (West Supp.1987) effective January 1, 1987.
Georgia: Ga.Code Ann. sections 14-9-100 through 14-9-1204 (Supp.1988), as amended through July 1, 1991.
Idaho: Idaho Code sections 53-201 through 53-267 (Supp.1984) effective January 1, 1982.
Illinois: Ill.Ann.Stat. chapter 106 1/2, Paragraphs 151-1 through 162-5 (Supp.1989) effective July 1, 1987, with amendments effective January 1, 1988.
Iowa: Iowa Code Ann. sections 545.101 through 545.1106 (West Supp.1984) effective July 1, 1982.
Kansas: Kan.Stat.Ann. sections 56-1a101 through 56-1a601 (1983) effective January 1, 1984.
Maryland: Md. Corps. & Ass'ns Code Ann. sections 10-101 through 10-1104 (Michie Supp.1983) effective July 1, 1982.
Massachusetts: Mass.Ann.Laws ch. 109, sections 1-62 (Law.Co-op Supp.1983) effective July 1, 1982.
Michigan: Mich.Stat.Ann. sections 20.1101 through 20.2108 (Callaghan Supp.1984-85) effective January 1, 1983.
Minnesota: Minn.Stat.Ann. sections 322A.01 through 322A.87 (West 1982) effective January 1, 1981.
Mississippi: Miss.Code Ann. Chapter 14, sections 79-14-101 through 79-14-1107 (Supp.1988) effective January 1, 1988.
Missouri: Mo.Rev.Stat. chapter 359, sections 359.01 through 359.691 (Supp.1989) effective January 1, 1987.
Montana: Mont.Code.Ann. sections 35-12-501 through 1404, effective October 1, 1981.
Nebraska: Neb.Rev.Stat. sections 67-237 through 67-297 (R.S.Supp., 1982) effective January 1, 1982.
New Jersey: N.J.Stat.Ann. sections 42:2A-1 through 42:2A-72 (West 1993) effective April 1, 1985, with amendments effective through January 18, 1992.
Ohio: Ohio Rev.Code Ann. sections 1782.01 through 1782.62 (Page Supp.1984) effective April 1, 1985.
Oklahoma: Okla.Stat.Ann. tit. 54, sections 301 through 364 (West Supp.1984) effective November 1, 1984.
Tennessee: Tenn.Code Ann. sections 61-2-101 through 61-2-1208 (Supp.1989) effective May 12, 1989.
Texas: Tex.Rev.Civ.Stat.Ann. art. 6132a-1, effective September 1, 1987.
Utah: Utah Code Ann. sections 48-2a-1 through 48-2a-1107 (1992) effective April 29, 1991.
Virginia: Va.Code Ann. sections 50-73.1 through 50-73.77. (Supp.1987) effective January 1, 1987.
Washington: Wash.Rev.Code Ann. sections 25.10.010 through 25.10.690 (Supp.1984) effective January 1, 1982.
West Virginia: W.Va.Code sections 47-9-1 through 47-9-63 (Michie Supp.1984) effective January 1, 1982.
Wisconsin: Wis.Stat.Ann. sections 179.01 through 179.94 (West Supp.1984) effective September 1, 1984.
Wyoming: Wyo.Stat. sections 17-14-201 through 17-14-1104 (Supp.1984) effective July 1, 1979.

EFFECT ON OTHER RULINGS

Rev. Ruls. 93-2, and 93-45, which hold that the state statutes cited above correspond to ULPA for purposes of s 301.7701-2, are superseded.

DRAFTING INFORMATION

The principal author of this revenue ruling is James A. Quinn of the Office of Assistant Chief Counsel (Pass-throughs and Special Industries). For further information regarding this revenue ruling, contact Mr. Quinn on (202) 622-3060 (not a toll-free call).

Rev. Rul. 94-2, 1994-1 C.B. 311, 1994-1 I.R.B.